STEINER LEISURE LIMITED - Steiner Leisure Ltd.

since that discount price exceeded the cost to the Company of the products, there was no incremental cost to theCompany in connection with such purchases and, therefore, those transactions are not required to be reported inthis table.(4) For 2007, represents an automobile allowance of $20,000, contribution to a 401(k) plan account of $9,000,disability insurance premiums of $6,835, medical insurance premiums of $6,663, reimbursement of lifeinsurance premiums of $1,395, spa services for Mr. Fluxman and his immediate family at Company facilities inthe amount of $5,167 and payment of home business telephone and Internet line charges of $1,584. For 2006,represents an automobile allowance of $20,000, contribution to a 401(k) plan account of $8,400, disabilityinsurance premiums of $6,835, medical insurance premiums of $5,864, term life insurance premiums of $1,790,spa services for Mr. Fluxman and his immediate family at Company facilities in the amount of $2,807,reimbursement of home business telephone and Internet line charges of $1,205 and samples of Companyproducts in the amount of $127.(5) For 2007, represents an automobile allowance of $10,000, contribution to a 401(k) plan account of $9,000,disability insurance premiums of $5,304, medical insurance premiums of $6,663, reimbursement of lifeinsurance premiums of $707, spa services for Mr. Lazarus and his immediate family at Company facilities inthe amount of $513 and reimbursement of home Internet line charges of $297. For 2006, represents anautomobile allowance of $10,000, contribution to a 401(k) plan account of $8,400, disability insurancepremiums of $4,521, medical insurance premiums of $5,864, spa services for Mr. Lazarus and his immediatefamily at Company facilities in the amount of $269, reimbursement of home Internet line charges of $407 andsamples of Company products in the amount of $127.(6) For 2007, represents an automobile allowance of $10,000, contribution to a 401(k) plan account of $9,000,disability insurance premiums of $3,868, medical insurance premiums of $6,663, reimbursement of lifeinsurance premiums of $680 and spa services for Mr. Fusfield and his immediate family at Company facilitiesin the amount of $3,387. For 2006, represents an automobile allowance of $10,000, contribution to a 401(k)plan account of $8,400, disability insurance premiums of $3,308, medical insurance premiums of $5,864, spaservices for Mr. Fusfield and his immediate family at Company facilities in the amount of $1,785 and samplesof Company products in the amount of $127.(7) Through December 31, 2007, Mr. Boehm served as Senior Vice President and General Counsel of theCompany.(8) For 2007, represents an automobile allowance of $10,000, contribution to a 401(k) plan account of $9,000,disability insurance premiums of $2,647, medical insurance premiums of $3,166, payments of $8,869 in lieu ofmedical insurance payments for a portion of the year when medical insurance was not paid, reimbursement oflife insurance premiums of $2,802, a payment of $12,326 for unused vacation time, spa services for Mr. Boehmand his immediate family at Company facilities in the amount of $2,630, reimbursement of home Internet linecharges of $515 and samples of Company products in the amount of $35. For 2006, represents an automobileallowance of $10,000, contribution to a 401(k) plan account of $8,400, disability insurance premiums of $2,647,payments in lieu of medical insurance premiums of $15,205, a payment of $11,760 for unused vacation time,spa services for Mr. Boehm and his immediate family at Company facilities in the amount of $1,018,reimbursement of home Internet line charges of $536 and samples of Company products in the amount of $127.(9) Mr. Harrington's cash compensation was paid in British Pounds Sterling. All such amounts, as well as thevalues of non-cash items reported under "All Other Compensation," are presented in U.S. Dollars based on theaverage exchange rate for each of 2007 and 2006, as applicable.(10) For 2007, represents an automobile allowance of $21,619, contribution to a private pension arrangementmaintained by Mr. Harrington of $20,034, medical insurance premiums of $3,455, spa services forMr. Harrington and his immediate family at Company facilities in the amount of $995, reimbursement of homeInternet line charges of $360 and samples of Company products in the amount of $56. For 2006, represents anautomobile allowance of $23,515, contribution to a private pension arrangement maintained by Mr. Harringtonof $17,145, medical insurance premiums of $2,933, spa services for Mr. Harrington and his immediate family atCompany facilities in the amount of $171, reimbursement of home Internet line charges of $486 and samples ofCompany products in the amount of $127.Bowne ID # g12968-5.pdf 23 May 2, 2008 12:16:3019